Article Per Year (5 Year)
p-Index From 2020 - 2025
0.702
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Dewa Gede Wirama
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Kode Etik Profesi Akuntan Publik dan Kinerja Auditor di Kantor Akuntan Publik Ni Luh Ditha Usadi Sumartho; Dewa Gede Wirama; Made Mertha; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 34 No 5 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i05.p03

Abstract

The aim of this research is to analysis the impact of the five principles of the professional code of ethics for public accountants on the performance of auditors. The study was carried out at public accounting firms (KAP) in Bali Province. The sampling method utilized was purposive sampling, which resulted in a sample of 78 auditors from 14 KAPs. This study uses primary data collected by distribution of questionnaires. The data analysis technique used is multiple linear regression analysis. The findings show that integrity, objectivity, competence and due care, confidentiality, and professional behavior have positive effects on the performance of auditors at KAPs in Bali. Keywords: Integrity; Objectivity; Professional Competence and Due Care; Confidentiality; Professional Behavior; Auditor Performance
The Moderating Role of Underwriter Reputation in the Relationship Between Financial Performance and Underpricing Levels Made Rani Kusuma Dewi; Gayatri Gayatri; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 34 No 9 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i09.p15

Abstract

The situation in which the price of the stock in the initial offering is lower than the price of the stock in the secondary market is known as underpricing. This phenomenon results in the funds or capital obtained by the company being suboptimal. However, in order to secure an initial return on their investment, investors in the primary market prefer to see underpricing occur. This research aims to examine whether the impact of profitability, financial leverage, and liquidity on the degree of underpricing can be mitigated by the reputation of the underwriter. The study focused on non-financial firms that went public between 2018 and 2023. A purposive sampling technique was used to select the sample, resulting in 294 companies. The data for this study were analyzed using moderated regression analysis techniques. The study shows that underpricing is negatively affected by profitability and liquidity, and that underwriter reputation acts as a pure moderator of the effect of financial leverage on underpricing. Keyword: Underpricing, Initial Public Offering, Profitability, Financial Leverage, Liquidity, Underwriter reputation
Co-Authors Dewa Nyoman Badera Gayatri Gayatri Made Mertha Made Rani Kusuma Dewi Ni Luh Ditha Usadi Sumartho